Indiana Code
Title 6. Taxation
Article 9. Innkeeper's Taxes; Other Local Taxes

Chapter 1. St. Joseph County Innkeeper's Tax

6-9-1-0.3. Legalization of Certain Expenditures to Promote Tourism in St. Joseph County - Sec. 0.3. (a) This section applies to expenditures made before...

6-9-1-1. "Board of Managers" Defined - Sec. 1. As used in this chapter, "board of managers"...

6-9-1-2. Special Funds Board of Managers; Creation in Certain Counties; Membership; Compensation - Sec. 2. (a) In a county having a population of...

6-9-1-3. Meetings; Election of Officers; Quorum - Sec. 3. Promptly after the fifteenth day of January of...

6-9-1-4. Management of Funds; Bonds - Sec. 4. (a) Subject to subsection (b), all funds coming...

6-9-1-5. Tax Levy; Rate; Payment and Collection; Exemption - Sec. 5. (a) In a county having a population of...

6-9-1-6. Convention and Exhibition Center Fund - Sec. 6. (a) As used in this section, "fund" refers...

6-9-1-6.2. Sports Complex Fund - Sec. 6.2. (a) As used in this section, "sports complex...

6-9-1-6.3. Potawatomi Zoo Fund - Sec. 6.3. (a) As used in this section, "zoo fund"...

6-9-1-6.4. Morris Performing Arts Center Fund - Sec. 6.4. (a) As used in this section, "fund" means...

6-9-1-6.5. Tourism Capital Investment Fund - Sec. 6.5. (a) As used in this section, "fund" means...

6-9-1-7. Proposed Budget; Approval - Sec. 7. The board of managers shall prepare a proposed...

Chapter 2. Lake County Innkeeper's Tax

6-9-2-0.3. Repealed - As added by P.L.220-2011, SEC.164. Repealed by P.L.6-2012, SEC.58.

6-9-2-1. Tax on Lodgings; Rate; Returns; Disposition of Revenue - Sec. 1. (a) A county having a population of more...

6-9-2-2. Allocation of Revenue - Sec. 2. (a) The revenue received by the county treasurer...

6-9-2-3. Convention and Visitor Bureau; Creation; Membership; Terms; Removal of Member; Organization - Sec. 3. (a) For purposes of this section, the size...

6-9-2-4. Powers of Bureau - Sec. 4. (a) The bureau may: (1) accept and use...

6-9-2-4.3. Convention, Tourism, and Visitor Promotion Alternate Revenue Fund - Sec. 4.3. (a) The Lake County convention and visitor bureau...

6-9-2-4.5. Visitor Center Funding; Allocation From Promotion Fund and Alternate Revenue Fund - Sec. 4.5. The bureau may enter into an agreement under...

6-9-2-4.7. Issuance of Bonds; Negotiation and Sale; Leases - Sec. 4.7. (a) The bureau may issue bonds, enter into...

6-9-2-4.9. State Covenant on Bond Payments - Sec. 4.9. With respect to: (1) bonds, leases, or other...

6-9-2-5. Violations - Sec. 5. (a) A member of the convention and visitor...

6-9-2-5.5. Public Purpose of Visitor Center - Sec. 5.5. The financing of the construction, acquisition, and equipping...

6-9-2-6. Repealed - As added by P.L.96-1983, SEC.5. Repealed by P.L.108-1987, SEC.18.

6-9-2-7. Repealed - As added by P.L.96-1983, SEC.6. Repealed by P.L.27-1992, SEC.31.

6-9-2-8. Repealed - As added by P.L.96-1983, SEC.7. Repealed by P.L.27-1992, SEC.31.

6-9-2-9. Annual Report Regarding Disposition of Money Collected; Remedies for Failure to Provide Legislative Body With Sufficient Information; Resolution - Sec. 9. (a) The legislative body of a county that...

6-9-2-10. Insurance Benefits for Convention and Visitors Bureau Employees - Sec. 10. Employees of the convention and visitor bureau created...

6-9-2-10.3. Legalization of Certain Actions Relating to Insurance Benefits Taken Before May 6, 2005 - Sec. 10.3. Actions taken before May 6, 2005, that would...

6-9-2-11. Bureau Treated as a Political Subdivision for Certain Purposes - Sec. 11. The bureau created under section 3 of this...

Chapter 2.5. Vanderburgh County Innkeeper's Tax

6-9-2.5-1. Application of Chapter - Sec. 1. This chapter applies to Vanderburgh County. As added...

6-9-2.5-1.1. Definitions - Sec. 1.1. The following definitions apply throughout this chapter: (1)...

6-9-2.5-2. Convention and Visitor Commission; Creation - Sec. 2. (a) There is created a seven (7) member...

6-9-2.5-3. Powers and Duties of Commission - Sec. 3. (a) The commission may: (1) accept and use...

6-9-2.5-4. Expenses of Commission; Budget; Expenditures - Sec. 4. All expenses of the commission shall be paid...

6-9-2.5-5. Report by Not-for-Profit Corporations Receiving Funds Required - Sec. 5. Any not-for-profit corporation that receives funds under this...

6-9-2.5-6. Tax on Lodgings Authorized; Rate; Collection - Sec. 6. (a) The county council may levy tax on...

6-9-2.5-7. Convention and Visitor Promotion Fund - Sec. 7. (a) The county treasurer shall establish a convention...

6-9-2.5-7.5. Tourism Capital Improvement Fund - Sec. 7.5. (a) The county treasurer shall establish a tourism...

6-9-2.5-7.7. Convention Center Operating, Capital Improvement, and Financial Incentive Fund - Sec. 7.7. (a) As used in this section, "fund" refers...

6-9-2.5-8. Unauthorized Transfer and Use of Funds; Offenses - Sec. 8. (a) A member of the commission who knowingly:...

6-9-2.5-9. Buildings for Public Use - Sec. 9. (a) This section applies to any building: (1)...

Chapter 3. Floyd/clark County Innkeeper's Tax

6-9-3-1. Special Funds Board of Managers; Creation; Members; Appointment; Terms - Sec. 1. (a) This chapter applies to the following counties:...

6-9-3-2. Organizational Meeting; Election of Officers; Bylaws, Rules, and Regulations; Quorum - Sec. 2. Promptly after the fifteenth day of January of...

6-9-3-2.5. Open Door Law; Public Records Act - Sec. 2.5. Except as otherwise specifically provided by law, the...

6-9-3-3. Handling and Expenditure of Funds; Audit - Sec. 3. All funds coming into possession of the board...

6-9-3-3.5. Financial Report; Summary of Board's Activities - Sec. 3.5. (a) Before January 1 of each year, the...

6-9-3-4. Innkeeper's Tax Imposed; Collection - Sec. 4. (a) In counties to which this chapter applies,...

6-9-3-5. Disposition of Tax Revenues - Sec. 5. (a) Seventy-five percent (75%) of the tax revenues...

6-9-3-6. Capital Development Tourism Fund; Pledge of Deposit to Payment of Bonds; Covenant of General Assembly With Purchasers of Bonds - Sec. 6. (a) The board of managers may enter into...

6-9-3-7. Failure to Pay Tax - Sec. 7. If a person fails to pay any tax...

6-9-3-8. Reports by Entities Receiving Funds - Sec. 8. Any entity that receives funds under this chapter...

Chapter 4. Monroe County Innkeeper's Tax

6-9-4-0.3. Legalization of Pledges and Mortgages of Revenues Before March 5, 1988 - Sec. 0.3. A pledge or mortgage of innkeeper's tax revenues...

6-9-4-1. Application of Chapter - Sec. 1. This chapter applies to a county having a...

6-9-4-2. Convention and Visitor Commission; Creation; Membership - Sec. 2. (a) There is created a five (5) member...

6-9-4-3. Powers and Duties of Commission - Sec. 3. (a) The commission may: (1) accept and use...

6-9-4-4. Expenses of Commission; Budget; Expenditures - Sec. 4. All expenses of the commission shall be paid...

6-9-4-5. Reports by Not-for-Profit Corporations Receiving Funds - Sec. 5. Any not-for-profit corporation that receives funds under this...

6-9-4-6. Tax on Lodgings Authorized; Collection - Sec. 6. (a) The county council may levy a tax...

6-9-4-7. Innkeeper's Tax Fund; Expenditures - Sec. 7. (a) The county treasurer shall establish an innkeeper's...

6-9-4-8. Unauthorized Transfer and Use of Funds; Offenses - Sec. 8. (a) A member of the commission who knowingly...

6-9-4-9. Bonds or Debts; Adverse Legislation; Covenant - Sec. 9. With respect to bonds or debt for which...

Chapter 5. Repealed - Repealed by P.L.77-2003, SEC.1.

Chapter 6. Laporte County Innkeeper's Tax

6-9-6-1. Application of Chapter - Sec. 1. This chapter applies to a county having a...

6-9-6-2. Special Funds Board of Managers; Creation - Sec. 2. (a) There is created a nine (9) member...

6-9-6-3. Meetings; Officers; Rules; Quorum - Sec. 3. Promptly after the fifteenth day of January of...

6-9-6-4. Funds; Deposit; Audit - Sec. 4. All funds coming into possession of the board...

6-9-6-5. Powers of Board - Sec. 5. The board of managers may: (1) accept and...

6-9-6-6. Tax on Lodgings; Collection - Sec. 6. (a) In any county to which this chapter...

6-9-6-7. Convention, Tourism, and Recreation Fund - Sec. 7. The tax revenues received by the county treasurer...

6-9-6-8. Transfer and Use of Funds Restricted; Offense - Sec. 8. Any person or officer or employee of a...

Chapter 7. Tippecanoe County Innkeeper's Tax

6-9-7-1. Application of Chapter - Sec. 1. This chapter applies to Tippecanoe County. As added...

6-9-7-2. Convention and Visitor Commission; Creation - Sec. 2. (a) There is created a ten (10) member...

6-9-7-3. Powers and Duties of Commission - Sec. 3. (a) The commission may: (1) accept and use...

6-9-7-4. Expenses of Commission; Budget; Expenditures - Sec. 4. All expenses of the commission shall be paid...

6-9-7-5. Report by Entity Receiving Funds - Sec. 5. Any entity that receives funds under this chapter...

6-9-7-6. Tax on Lodgings Authorized; Collection - Sec. 6. (a) The county council may levy a tax...

6-9-7-7. Innkeeper's Tax Fund; Expenditures; Advisory Commission; Bonding - Sec. 7. (a) The county treasurer shall establish an innkeeper's...

6-9-7-8. Transfer and Use of Funds Restricted; Offenses - Sec. 8. (a) Any member of the commission who approves...

6-9-7-9. Supplemental Innkeeper's Tax Fund; Uses - Sec. 9. (a) If the county fiscal body adopts an...

Chapter 8. Marion County Innkeeper's Tax

6-9-8-1. Application of Chapter - Sec. 1. This chapter applies to each county having a...

6-9-8-2. Tax Levy on Business of Renting or Furnishing Lodgings - Sec. 2. (a) Each year a tax shall be levied...

6-9-8-3. Tax Rate; Increases; Use of Money Generated by Increase - Sec. 3. (a) The tax imposed by section 2 of...

6-9-8-4. Exceptions - Sec. 4. The tax imposed by section 2 of this...

Chapter 9. Allen County Innkeeper's Tax

6-9-9-1. Application of Chapter - Sec. 1. This chapter applies to a county having a...

6-9-9-2. Tax Levy on Business of Renting or Furnishing Lodgings - Sec. 2. (a) Each year a tax shall be levied...

6-9-9-3. Tax Rate; Funding of Convention and Visitors Bureau - Sec. 3. (a) Except as provided in subsection (b), the...

6-9-9-4. Exceptions - Sec. 4. The tax imposed by section 2 of this...

Chapter 10. Wayne County Innkeeper's Tax

6-9-10-1. Application of Chapter - Sec. 1. This chapter applies to a county having a...

6-9-10-2. Board of Managers; Creation; Promotion of Conventions and Tourism - Sec. 2. (a) There is created a seven (7) member...

6-9-10-3. Meetings; Officers; Rules; Quorum - Sec. 3. After the first day of January each year,...

6-9-10-4. Funds; Deposit; Audit - Sec. 4. All funds coming into possession of the board...

6-9-10-5. "Person"; Powers of Board - Sec. 5. (a) For purposes of this section, "person" includes...

6-9-10-6. Tax on Lodgings; Collection; Additional Rate to Finance Facilities - Sec. 6. (a) There is imposed a tax on every...

6-9-10-7. Convention and Tourism Fund; Account for Revenues From Additional Tax Rate - Sec. 7. (a) The county treasurer shall establish a convention...

6-9-10-8. Transfer and Use of Funds Restricted; Offenses - Sec. 8. (a) A person who approves the transfer of...

6-9-10-9. Unique Position of County to Develop and Promote Convention and Tourism Industry - Sec. 9. (a) A county described in section 1 of...

6-9-10-10. Covenant Protecting Bondholders - Sec. 10. With respect to: (1) bonds, leases, or other...

Chapter 10.5. White County Innkeeper's Tax

6-9-10.5-1. Application of Chapter - Sec. 1. This chapter applies to a county having a...

6-9-10.5-1.5. "Commission" - Sec. 1.5. As used in this chapter, "commission" means a...

6-9-10.5-2. "Executive" - Sec. 2. As used in this chapter, "executive" has the...

6-9-10.5-3. "Fiscal Body" - Sec. 3. As used in this chapter, "fiscal body" has...

6-9-10.5-4. "Gross Retail Income" - Sec. 4. As used in this chapter, "gross retail income"...

6-9-10.5-5. "Person" - Sec. 5. As used in this chapter, "person" has the...

6-9-10.5-6. Tax on Lodging Authorized; Maximum Rate; Collection - Sec. 6. (a) The fiscal body of a county may...

6-9-10.5-7. Lake Enhancement Fund; Deposit of Revenue - Sec. 7. (a) If a tax is levied under section...

6-9-10.5-8. County Promotion Fund; Deposit of Revenue; Permitted Uses of Revenue - Sec. 8. (a) If the tax levied under section 6...

6-9-10.5-9. Commission; Membership; Terms; Oath - Sec. 9. (a) If the tax levied under section 6...

6-9-10.5-10. Powers of Commission; Payment of Commission Expenses - Sec. 10. (a) A commission created under section 9 of...

6-9-10.5-11. Investment and Payment of Commission Funds - Sec. 11. All money coming into the possession of a...

6-9-10.5-12. Transfer of Funds; Offenses - Sec. 12. (a) A member of a commission created under...

Chapter 11. Vigo County Innkeeper's Tax

6-9-11-1. Application of Chapter - Sec. 1. This chapter applies to a county having a...

6-9-11-2. Convention and Visitor Commission; Creation - Sec. 2. (a) If a tax is levied under section...

6-9-11-3. Powers and Duties of Commission - Sec. 3. (a) The commission may: (1) accept and use...

6-9-11-3.5. Use of Funds; Sports and Recreation Facilities - Sec. 3.5. The commission may enter into an agreement under...

6-9-11-3.7. Bonds and Leases; Sports and Recreation Facilities - Sec. 3.7. (a) The commission may issue bonds or enter...

6-9-11-3.9. Bonds and Leases; Adverse Legislation - Sec. 3.9. With respect to: (1) bonds or leases to...

6-9-11-4. Expenses of Commission; Disbursements - Sec. 4. All expenses of the commission shall be paid...

6-9-11-4.5. Public Purpose; Sports and Recreation Facilities - Sec. 4.5. The financing of the construction, acquisition, enlargement, and...

6-9-11-5. Report by Not-for-Profit Corporations Receiving Funds - Sec. 5. Any not-for-profit corporation that receives funds under this...

6-9-11-6. Tax on Lodgings Authorized; Imposition, Payment, and Collection - Sec. 6. (a) The county council may levy a tax...

6-9-11-7. Convention and Visitor Promotion Fund - Sec. 7. The county treasurer shall establish a convention and...

6-9-11-8. Transfer and Use of Funds; Offenses - Sec. 8. (a) A member of the commission who knowingly...

6-9-11-9. Promotion of Tourism and Visitors; Sports and Recreation Facilities - Sec. 9. The General Assembly finds that: (1) a county...

Chapter 12. Marion County Food and Beverage Tax

6-9-12-1. Definitions - Sec. 1. As used in this chapter: "Beverage" includes, but...

6-9-12-2. Imposition of Tax by Ordinance - Sec. 2. (a) After January 1 but before June 1...

6-9-12-3. Taxable Transactions - Sec. 3. (a) Subject to section 4 of this chapter,...

6-9-12-4. Exemptions - Sec. 4. The county food and beverage tax does not...

6-9-12-5. Rate of Tax - Sec. 5. (a) Subject to subsection (b), the county food...

6-9-12-6. Liability; Collection - Sec. 6. The person who acquires any food or beverage...

6-9-12-7. Procedures for Imposition, Payment, and Collection; Returns - Sec. 7. The county food and beverage tax shall be...

6-9-12-8. Payment to Capital Improvement Board of County - Sec. 8. The amounts received from the county food and...

6-9-12-9. Repealed - As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.82-1985,...

Chapter 13. Marion County Admissions Tax

6-9-13-1. Imposition of Tax by Ordinance; Exceptions; Dates Effective - Sec. 1. (a) Except as provided in subsection (b), the...

6-9-13-2. Rate of Tax; Allocation and Distribution - Sec. 2. (a) Except as provided in subsection (b), the...

6-9-13-3. Liability; Collection - Sec. 3. (a) Each person who pays a price for...

6-9-13-4. Remittance of Tax Revenues; Reporting Periods; Returns - Sec. 4. A person who collects any county admission tax...

6-9-13-5. Payment to Capital Improvement Board of County - Sec. 5. The amounts received from the county admissions tax...

Chapter 14. Brown County Innkeeper's Tax

6-9-14-1. Application of Chapter - Sec. 1. This chapter applies to a county having a...

6-9-14-2. Convention and Visitors Commission - Sec. 2. (a) A county that imposes a tax pursuant...

6-9-14-3. Powers - Sec. 3. The commission may: (1) accept and use gifts,...

6-9-14-4. Payment of Expenses; Budget; Expenditures - Sec. 4. All expenses of the commission shall be paid...

6-9-14-5. Report by Recipient of Funds - Sec. 5. Any not-for-profit corporation that receives funds under this...

6-9-14-6. Tax on Lodging Income - Sec. 6. (a) The county council may levy a tax...

6-9-14-7. Convention and Visitors Fund - Sec. 7. The county treasurer shall establish a convention and...

6-9-14-8. Transfer and Use of Funds; Offenses - Sec. 8. (a) A member of the commission who knowingly...

Chapter 15. Jefferson County Innkeeper's Tax

6-9-15-1. Application of Chapter - Sec. 1. This chapter applies to a county having a...

6-9-15-2. Board of Managers - Sec. 2. (a) There is created a seven (7) member...

6-9-15-3. Meetings; Organization; Rules and Regulations; Quorum; Vote Necessary - Sec. 3. After the first day of January each year,...

6-9-15-4. Disposition of Funds - Sec. 4. All funds coming into possession of the board...

6-9-15-5. Powers of Board - Sec. 5. The board may: (1) accept and use gifts,...

6-9-15-6. Tax on Lodging Income - Sec. 6. (a) The county council may impose a tax...

6-9-15-7. Convention and Tourism Fund - Sec. 7. The county treasurer shall establish a convention and...

6-9-15-8. Transfer and Use of Funds; Offenses - Sec. 8. (a) A person who approves the transfer of...

Chapter 16. Repealed - Repealed by P.L.290-2019, SEC.8.

Chapter 17. Madison County Innkeeper's Tax

6-9-17-1. Application of Chapter - Sec. 1. This chapter applies to a county having a...

6-9-17-2. Definitions - Sec. 2. As used in this chapter: "Executive" and "fiscal...

6-9-17-3. Tax on Lodgings; Levy; Exemptions; Rate; Payment; Administration - Sec. 3. (a) The county fiscal body may pass an...

6-9-17-4. Convention and Visitor Promotion Fund - Sec. 4. When the tax is levied under section 3...

6-9-17-5. Visitor and Convention Commission; Purpose; Commission Members, Terms, Removal, Compensation, and Oaths of Office; Meetings; Officers; Quorum; Majority Concurrence - Sec. 5. (a) When the tax is levied under section...

6-9-17-6. Powers of Commission - Sec. 6. (a) The commission may: (1) accept and use...

6-9-17-7. Deposit and Payment of Funds; Audits - Sec. 7. All money coming into possession of the commission...

6-9-17-8. Violations - Sec. 8. (a) A member of the commission who knowingly:...

Chapter 18. Uniform County Innkeeper's Tax

6-9-18-1. Application of Chapter - Sec. 1. This chapter applies to any county that is...

6-9-18-2. Definitions - Sec. 2. As used in this chapter: "Executive" and "fiscal...

6-9-18-3. Tax on Lodging Income - Sec. 3. (a) The fiscal body of a county may...

6-9-18-4. Convention, Visitor, and Tourism Promotion Fund - Sec. 4. (a) If a tax is levied under section...

6-9-18-5. Commission for Promotion of Convention, Visitor, and Tourism Industry; Creation; Membership; Organization - Sec. 5. (a) If a tax is levied under section...

6-9-18-6. Powers of Commission; Boone County; Expenditures - Sec. 6. (a) The commission may: (1) accept and use...

6-9-18-6.5. Boone County Resolution and Obligations - Sec. 6.5. (a) This section applies only to Boone County....

6-9-18-7. Disposition of Funds; Audit - Sec. 7. All money coming into possession of the commission...

6-9-18-8. Unauthorized Transfer or Use of Funds; Offenses - Sec. 8. (a) A member of the commission who knowingly:...

Chapter 19. Elkhart County Innkeeper's Tax

6-9-19-1. Application of Chapter - Sec. 1. This chapter applies to a county having a...

6-9-19-2. Definitions - Sec. 2. As used in this chapter: "Fiscal body" and...

6-9-19-3. Tax; Authorization; Exemptions; Rate; Payment and Collection - Sec. 3. (a) The fiscal body of a county may...

6-9-19-4. Convention and Visitor Promotion Fund - Sec. 4. If a tax is levied under section 3...

6-9-19-5. Commission for Promotion of Convention and Visitor Industry; Creation; Organization - Sec. 5. (a) If a tax is levied under section...

6-9-19-6. Commission; Powers; Payment of Expenses - Sec. 6. (a) The commission may: (1) accept and use...

6-9-19-7. Commission; Handling and Expenditure of Money - Sec. 7. All money coming into possession of the commission...

6-9-19-8. Offenses - Sec. 8. (a) A member of the commission who knowingly:...

Chapter 20. Vanderburgh County Food and Beverage Tax

6-9-20-0.3. Legalization of Actions Taken by County Fiscal Body Determining to Continue Excise Tax - Sec. 0.3. Any action taken by a county fiscal body...

6-9-20-1. Application of Chapter - Sec. 1. This chapter applies to a county having a...

6-9-20-2. Definitions - Sec. 2. The definitions in IC 6-9-12-1 apply throughout this...

6-9-20-3. Imposition of Tax by Ordinance - Sec. 3. (a) The fiscal body of the county may...

6-9-20-4. Taxable Transactions; Exemptions - Sec. 4. (a) Except as provided in subsection (c), a...

6-9-20-5. Rate of Tax - Sec. 5. The county food and beverage tax imposed on...

6-9-20-6. Procedures for Imposition, Payment, and Collection; Returns - Sec. 6. The tax that may be imposed under this...

6-9-20-7. Repealed - As added by P.L.83-1985, SEC.1. Amended by P.L.99-1995, SEC.7. Repealed...

6-9-20-7.5. Payment to County Treasurer and Evansville Controller - Sec. 7.5. If the county fiscal body has determined to...

6-9-20-8. Repealed - As added by P.L.83-1985, SEC.1. Amended by P.L.1-1991, SEC.73; P.L.99-1995,...

6-9-20-8.5. Auditorium Fund; Deposits; Use of Fund - Sec. 8.5. (a) If the tax imposed under section 3...

6-9-20-8.7. Bonds, Leases, or Other Obligations; Validity - Sec. 8.7. (a) The county may issue bonds, enter into...

6-9-20-8.8. Arena Fund; Deposits; Use of Excess Revenue for Arena Fund - Sec. 8.8. (a) If the tax imposed under section 3...

6-9-20-8.9. Arena Fund; Deposits; Use of Fund for Arena Financing - Sec. 8.9. (a) If the tax imposed under section 3...

6-9-20-9. Bonds, Leases, or Other Obligations; Covenants of General Assembly - Sec. 9. With respect to bonds, leases, or other obligations...

6-9-20-9.5. Arena Fund; Deposits; Use of Fund for Arena Financing - Sec. 9.5. If: (1) the county treasurer has certified to...

6-9-20-10. Repealed - As added by P.L.28-1993, SEC.12. Repealed by P.L.99-1995, SEC.14.

6-9-20-11. County Auditorium or Auditorium Renovation; Financing and Purpose - Sec. 11. The financing of: (1) improvements to a county...

Chapter 21. Delaware County Food and Beverage Tax

6-9-21-1. Application of Chapter - Sec. 1. This chapter applies to a county having a...

6-9-21-2. Definitions - Sec. 2. The definitions in IC 6-9-12-1 apply throughout this...

6-9-21-3. Adoption of Ordinance - Sec. 3. (a) The fiscal body of the county may...

6-9-21-4. Taxable Transactions; Exceptions - Sec. 4. (a) Except as provided in subsection (c), a...

6-9-21-5. Tax Rate; Gross Retail Income - Sec. 5. The county food and beverage tax imposed on...

6-9-21-6. Imposition, Payment, and Collection of Tax; Filing of Return - Sec. 6. The tax that may be imposed under this...

6-9-21-7. Civic Center Authority; Appointment of Members; Party Affiliation; Residency; Term; Vacancy; Vote - Sec. 7. (a) If a tax is levied under section...

6-9-21-8. Payment of Tax Receipts to Civic Center Authority - Sec. 8. The amounts received from the taxes imposed under...

6-9-21-9. Food and Beverage Tax Receipts Fund - Sec. 9. (a) If a tax is imposed under section...

Chapter 22. Repealed - Repealed by P.L.2-1989, SEC.56.

Chapter 23. Repealed - Repealed by P.L.176-2009, SEC.31.

Chapter 24. Nashville Food and Beverage Tax

6-9-24-1. Application of Chapter - Sec. 1. This chapter applies to the town of Nashville....

6-9-24-2. Definitions - Sec. 2. The definitions in IC 6-9-12-1 apply throughout this...

6-9-24-3. Ordinance Imposing Tax - Sec. 3. (a) The fiscal body of the municipality may...

6-9-24-4. Taxable Transactions; Exemption - Sec. 4. (a) Except as provided in subsection (c), a...

6-9-24-5. Rate of Tax - Sec. 5. The municipal food and beverage tax imposed on...

6-9-24-6. Collection of Tax; Returns - Sec. 6. The tax that may be imposed under this...

6-9-24-7. Payment of Receipts to Municipality - Sec. 7. The amounts received from the taxes imposed under...

6-9-24-8. Food and Beverage Tax Receipts Fund - Sec. 8. (a) If a tax is imposed under section...

6-9-24-9. Repealed - As added by P.L.111-1987, SEC.1. Amended by P.L.184-2006, SEC.9; P.L.172-2011,...

Chapter 25. Henry County Food and Beverage Tax

6-9-25-1. Application of Chapter - Sec. 1. (a) This chapter applies to a county having...

6-9-25-1.5. "Committee" - Sec. 1.5. As used in this chapter, "committee" refers to...

6-9-25-2. Definitions - Sec. 2. The definitions in IC 6-9-12-1 apply throughout this...

6-9-25-3. Ordinance Imposing Food and Beverage Tax; Adoption; Certified Copy to Commissioner of Department of State Revenue; Effective Date; Prohibited Imposition of Tax - Sec. 3. (a) The fiscal body of the county may...

6-9-25-4. Taxable Transactions - Sec. 4. (a) Except as provided in subsection (c), a...

6-9-25-5. Tax Rate - Sec. 5. The county food and beverage tax imposed on...

6-9-25-6. Imposition, Payment, and Collection of Tax; Return - Sec. 6. The tax that may be imposed under this...

6-9-25-7. Monthly Payment of Tax Receipts to County Treasurer - Sec. 7. The amounts received from the taxes imposed under...

6-9-25-8. Food and Beverage Tax Receipts Fund; Establishment; Depository; Investment Income - Sec. 8. (a) If a tax is imposed under section...

6-9-25-9. Use of Food and Beverage Tax Money Received Before July 1, 1994 - Sec. 9. (a) This section applies to revenues from the...

6-9-25-9.5. Use of Food and Beverage Tax Money; Capital Expenditures - Sec. 9.5. (a) This section applies to revenues from the...

6-9-25-10. Repealed - As added by P.L.380-1987(ss), SEC.7. Repealed by P.L.50-1994, SEC.11.

6-9-25-10.5. County Food and Beverage Tax Council; Establishment; Voting; Abolition - Sec. 10.5. (a) The county food and beverage tax council...

6-9-25-10.7. Ordinance to Rescind Food and Beverage Tax; Procedures; Voting - Sec. 10.7. (a) Any member of the county food and...

6-9-25-11. Bonds; Issuance; Payment; Lease of Facilities - Sec. 11. (a) The county may issue its bonds to:...

6-9-25-11.5. Bonds, Leases, or Other Obligations; Validity - Sec. 11.5. (a) The county may: (1) use money in...

6-9-25-12. Bonds, Leases, or Other Obligations; Adverse Legislation Covenant - Sec. 12. With respect to: (1) bonds, leases, or other...

6-9-25-13. Tourism and Economic Development Projects; Financing; Purpose - Sec. 13. The financing of tourism and economic development projects...

6-9-25-14. Basketball Hall of Fame; Operation and Maintenance Fund; Use of Food and Beverage Tax to Finance - Sec. 14. Notwithstanding any other law, funds accumulated from the...

6-9-25-15. County Food and Beverage Tax Advisory Committee - Sec. 15. (a) The county food and beverage tax advisory...

Chapter 26. Madison County Food and Beverage Tax

6-9-26-1. Application of Chapter - Sec. 1. This chapter applies to a county having a...

6-9-26-2. Definitions - Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2...

6-9-26-3. Rate of Tax; Ordinance - Sec. 3. (a) The fiscal body of the county may...

6-9-26-4. Copy of Ordinance - Sec. 4. If a fiscal body adopts an ordinance under...

6-9-26-5. Effective Date and Application of Ordinance - Sec. 5. If a fiscal body adopts an ordinance under...

6-9-26-6. Application of Tax - Sec. 6. Except as provided in section 8 of this...

6-9-26-7. Food Served Off-Premises, in Heated State, or With Eating Utensils - Sec. 7. Transactions described in section 6(1) of this chapter...

6-9-26-8. Exemptions - Sec. 8. The county food and beverage tax does not...

6-9-26-9. Collection; Returns - Sec. 9. The tax that may be imposed under this...

6-9-26-10. Receipt of Taxes - Sec. 10. The amounts received from the taxes imposed under...

6-9-26-11. Economic Development Project Fund; Establishment; Deposits - Sec. 11. (a) If a tax is imposed under section...

6-9-26-12. Use of Funds - Sec. 12. (a) Except as provided in section 12.5 of...

6-9-26-12.5. Transfer of Funds; Use - Sec. 12.5. (a) This section applies if there are no...

6-9-26-13. Disbursements; Resolution and Findings; Restrictions on Use - Sec. 13. (a) Before disbursing money from the fund established...

6-9-26-14. Repeal of Ordinance - Sec. 14. If no obligations are outstanding, the county fiscal...

6-9-26-15. Pledge of Funds to Finance Obligations - Sec. 15. (a) The county may enter into an agreement...

6-9-26-16. Repeal of Ordinance; Effective Date; Copy - Sec. 16. The repeal of an ordinance under section 14...

Chapter 27. Miscellaneous Local Food and Beverage Taxes

6-9-27-1. Application of Chapter - Sec. 1. This chapter applies to the following: (1) A...

6-9-27-2. Definitions - Sec. 2. The definitions in IC 6-9-12-1 apply throughout this...

6-9-27-3. Adoption of Ordinance - Sec. 3. (a) The fiscal body of the municipality may...

6-9-27-4. Transactions; Application of Tax - Sec. 4. (a) Except as provided in subsection (c), a...

6-9-27-5. Amount - Sec. 5. The municipal food and beverage tax imposed on...

6-9-27-6. Imposition, Payment, and Collection; Returns - Sec. 6. A tax imposed under this chapter shall be...

6-9-27-7. Payments to Municipal Fiscal Officer - Sec. 7. The amounts received from the tax imposed under...

6-9-27-8. Town Food and Beverage Tax Receipts Fund - Sec. 8. (a) If a tax is imposed under section...

6-9-27-8.5. City Food and Beverage Tax Receipts Fund - Sec. 8.5. (a) If a tax is imposed under section...

6-9-27-9. Town Use of Revenue; Pledges to Pay Obligations - Sec. 9. (a) Except as provided in subsection (b), money...

6-9-27-9.5. City Use of Revenue; Pledges to Pay Obligations - Sec. 9.5. (a) A city shall use money in the...

6-9-27-10. Payment of Outstanding Obligations; Covenant With Holders - Sec. 10. With respect to obligations for which a pledge...

Chapter 28. Hendricks County Admissions Tax

6-9-28-1. Application of Chapter - Sec. 1. This chapter applies only to a county having...

6-9-28-2. Ordinance Imposing Tax - Sec. 2. (a) After January 1 but before June 1...

6-9-28-3. Amount of Tax - Sec. 3. The county admissions tax equals one dollar ($1)...

6-9-28-4. Liability; Collection - Sec. 4. (a) Each person who pays a price for...

6-9-28-5. Remittance; Return - Sec. 5. A person who collects a county admissions tax...

6-9-28-6. Payment to County by Warrant - Sec. 6. The amounts received from the county admissions tax...

6-9-28-7. County Admissions Tax Fund; Establishment; Deposit and Use of Money - Sec. 7. (a) If a tax is imposed under this...

Chapter 29. Innkeeper's Tax Administration

6-9-29-1. Application of Chapter - Sec. 1. This chapter applies to all counties imposing an...

6-9-29-1.2. Application to Rooms, Lodgings, or Other Accommodations in a House, Condominium, or Apartment; Exemption - Sec. 1.2. (a) Except as provided in subsection (b), an...

6-9-29-1.5. Effective Date of Ordinance to Be Specified; Certified Copy of Ordinance; Collection of Tax - Sec. 1.5. (a) Unless otherwise provided in this article, a...

6-9-29-2. Liability; Penalty for Failure to Remit Tax - Sec. 2. An individual who: (1) is an individual taxpayer...

6-9-29-3. Rights and Powers of County Treasurer; Standard Return Form - Sec. 3. (a) If an ordinance has been adopted requiring...

6-9-29-4. Summary Data to Be Provided by Department of State Revenue - Sec. 4. Upon a request by a county auditor or...

6-9-29-5. Summary Data to Be Provided to Commissions - Sec. 5. (a) As used in this section, "commission" refers...

6-9-29-6. Requirement for Marketplace Facilitator to Collect and Remit Tax; Provide Information - Sec. 6. (a) A marketplace facilitator (as defined in IC...

6-9-29-7. Agreement to Furnish County Treasurer With Tax Collection Information - Sec. 7. (a) A county treasurer may enter into an...

Chapter 29.5. Food and Beverage Tax Administration

6-9-29.5-1. Application of Chapter - Sec. 1. This chapter applies to all political subdivisions imposing...

6-9-29.5-2. Requirement for Marketplace Facilitator to Collect and Remit Tax - Sec. 2. (a) A marketplace facilitator (as defined in IC...

6-9-29.5-3. Liability for Payment of the Tax; Offense; Provide Information - Sec. 3. (a) An individual who: (1) is an individual...

6-9-29.5-4. Requirement to Send Certified Copy of Ordinance to the Department; Timing of Beginning Tax Collection - Sec. 4. (a) If an ordinance is adopted under this...

Chapter 31. Capital Improvement Board Revenue Replacement Supplemental Tax

6-9-31-1. Applicability of Chapter - Sec. 1. This chapter applies to each county having a...

6-9-31-2. Adoption of Ordinances to Impose Supplemental Tax; Imposition, Payment, and Collection of Tax - Sec. 2. (a) After January 1, but before June 1,...

6-9-31-3. Rate of Tax - Sec. 3. The tax imposed by section 2 of this...

Chapter 32. Jackson County Innkeeper's Tax

6-9-32-1. Application of Chapter - Sec. 1. (a) This chapter applies to a county having...

6-9-32-2. Definitions - Sec. 2. As used in this chapter: (1) "executive" and...

6-9-32-3. Levy of Tax - Sec. 3. (a) The fiscal body of a county may...

6-9-32-4. Convention, Visitor, and Tourism Promotion Fund - Sec. 4. (a) The county treasurer shall establish a convention,...

6-9-32-5. Commission to Promote County Convention, Visitor, and Tourism Industry - Sec. 5. (a) The county executive shall create a commission...

6-9-32-6. Powers and Duties of Commission - Sec. 6. (a) The commission may: (1) accept and use...

6-9-32-7. Handling and Expenditure of Commission Money - Sec. 7. All money coming into possession of the commission...

6-9-32-8. Unlawful Transfers of Money - Sec. 8. (a) A member of the commission who knowingly:...

Chapter 33. Allen County Supplemental Food and Beverage Tax

6-9-33-1. Application of Chapter - Sec. 1. This chapter applies to a county having a...

6-9-33-2. Definitions - Sec. 2. The definitions in IC 6-9-12-1 apply throughout this...

6-9-33-3. Ordinance Imposing Tax - Sec. 3. (a) After January 1 but before June 1,...

6-9-33-4. Taxable Transactions; Exemption - Sec. 4. (a) Except as provided in subsection (c), a...

6-9-33-5. Rate of Tax - Sec. 5. The county supplemental food and beverage tax imposed...

6-9-33-6. Collection of Tax; Returns - Sec. 6. The tax that may be imposed under this...

6-9-33-7. Payment of Receipts to County Treasurer - Sec. 7. The amounts received from the county supplemental food...

6-9-33-7.5. Auditor's Determination; Percentage of Food and Beverage Tax Collected; Municipality - Sec. 7.5. (a) The fiscal officer of any municipality located...

6-9-33-8. Supplemental Coliseum Improvement Fund; Food and Beverage Tax Fund; Excess Revenue - Sec. 8. (a) If a tax is imposed under section...

6-9-33-9. Payment of Obligations - Sec. 9. (a) Obligations entered into before January 1, 2009,...

6-9-33-10. Repealed - As added by P.L.8-2000, SEC.3. Repealed by P.L.176-2009, SEC.31.

6-9-33-11. Coliseum Operations; Annual Report - Sec. 11. On or before March 31 each year, the...

Chapter 34. Entertainment Facility Admissions Tax

6-9-34-1. Ordinance Imposing Tax; Exemptions - Sec. 1. (a) Except as provided in subsection (b), after...

6-9-34-2. Admission Tax Rate - Sec. 2. (a) As used in this section, "paid admission"...

6-9-34-3. Tax Liability; Duty to Collect Tax - Sec. 3. (a) Each person who pays a price for...

6-9-34-4. Remitting Tax to City - Sec. 4. (a) A person who collects a tax under...

6-9-34-5. City Ticket Tax Fund; Deposits of Tax; Uses - Sec. 5. (a) If a tax is imposed under this...

6-9-34-6. Agreement to Facilitate Administration - Sec. 6. The city fiscal body may enter into any...

6-9-34-7. Covenant of General Assembly; Impairment of Bonds - Sec. 7. With respect to: (1) bonds, leases, or other...

Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding

6-9-35-1. Application of Chapter - Sec. 1. This chapter applies to Boone, Johnson, Hamilton, Hancock,...

6-9-35-2. Application of Definitions - Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2...

6-9-35-3. "Authority" - Sec. 3. As used in this chapter, "authority" refers to...

6-9-35-4. "Capital Improvement Board" - Sec. 4. As used in this chapter, "capital improvement board"...

6-9-35-5. Imposition; Deadline; Rate; Conditions; Ordinance - Sec. 5. (a) Except as provided in subsection (d), the...

6-9-35-6. Transmission of Ordinance to State - Sec. 6. If a fiscal body adopts an ordinance under...

6-9-35-7. Application to Transactions - Sec. 7. If a fiscal body adopts an ordinance under...

6-9-35-8. Transactions Taxed - Sec. 8. Except as provided in section 10 of this...

6-9-35-9. Transactions Taxed - Sec. 9. Transactions described in section 8(1) of this chapter...

6-9-35-10. Transactions Exempt - Sec. 10. The food and beverage tax under this chapter...

6-9-35-11. Collection and Payment; Returns - Sec. 11. The county fiscal body may adopt an ordinance...

6-9-35-12. Tax Revenue Distributions - Sec. 12. (a) As long as there are any current...

6-9-35-13. Food and Beverage Tax Fund; Deposits - Sec. 13. (a) If a tax is imposed under section...

6-9-35-14. Food and Beverage Tax Fund; Uses - Sec. 14. Money in the food and beverage tax fund...

6-9-35-15. Tax Repeal; Ordinance - Sec. 15. (a) If there are no obligations of the...

6-9-35-16. Payment of Obligations; Covenant With Holders - Sec. 16. With respect to obligations of the capital improvement...

Chapter 36. Lake County and Porter County Food and Beverage Tax

6-9-36-1. Application of Chapter - Sec. 1. This chapter applies to the following counties: (1)...

6-9-36-2. Application of Definitions - Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2...

6-9-36-3. Imposition of Tax; Rescission of Tax; Ordinances; Transmission of Ordinance to State - Sec. 3. (a) The fiscal body of a county described...

6-9-36-4. Transactions Taxed - Sec. 4. Except as provided in section 6 of this...

6-9-36-5. Transactions Taxed - Sec. 5. Transactions described in section 4(1) of this chapter...

6-9-36-6. Transactions Exempt - Sec. 6. The food and beverage tax under this chapter...

6-9-36-7. Collection and Payment; Returns - Sec. 7. The tax imposed under this chapter shall be...

6-9-36-8. Distribution of Revenue - Sec. 8. (a) The entire amount received from the taxes...

Chapter 37. Hendricks County Innkeeper's Tax

6-9-37-1. Application of Chapter; Transition of Fund, Commission, and Rate - Sec. 1. (a) This chapter applies to a county having...

6-9-37-2. Definitions - Sec. 2. As used in this chapter: (1) "executive" and...

6-9-37-3. Imposition - Sec. 3. (a) The fiscal body of a county may...

6-9-37-4. Convention, Visitor, and Tourism Promotion Fund; Uses - Sec. 4. (a) The county treasurer shall establish a convention,...

6-9-37-5. Commission; Membership; Officers - Sec. 5. (a) The county executive shall create a commission...

6-9-37-6. Commission Powers - Sec. 6. (a) The commission may: (1) accept and use...

6-9-37-7. Revenue Deposits; Audits - Sec. 7. All money coming into possession of the commission...

6-9-37-8. Revenue Transfers; Prohibitions; Penalty - Sec. 8. (a) A member of the commission who knowingly:...

Chapter 38. Food and Beverage Taxes in Wayne County

6-9-38-1. Application of Chapter - Sec. 1. This chapter applies to a county having a...

6-9-38-2. Application of Definitions - Sec. 2. Except as otherwise provided in this chapter, the...

6-9-38-3. "Beverage" - Sec. 3. As used in this chapter, "beverage" includes an...

6-9-38-4. "Bonds" - Sec. 4. As used in this chapter, "bonds" has the...

6-9-38-5. "Department" - Sec. 5. As used in this chapter, "department" means the...

6-9-38-6. "Economic Development Project" - Sec. 6. As used in this chapter, "economic development project"...

6-9-38-7. "Food" - Sec. 7. As used in this chapter, "food" includes any...

6-9-38-8. "Gross Retail Income" - Sec. 8. As used in this chapter, "gross retail income"...

6-9-38-9. "Obligations" - Sec. 9. As used in this chapter, "obligations" has the...

6-9-38-10. "Person" - Sec. 10. As used in this chapter, "person" has the...

6-9-38-11. "Retail Merchant" - Sec. 11. As used in this chapter, "retail merchant" has...

6-9-38-12. "Unit" - Sec. 12. As used in this chapter, "unit" means: (1)...

6-9-38-13. Imposition of Tax; Ordinances; Transmission of Ordinance to State - Sec. 13. (a) After January 1 but before August 1,...

6-9-38-14. Transactions Taxed - Sec. 14. (a) Except as provided in subsection (c), a...

6-9-38-15. Rate - Sec. 15. The food and beverage tax imposed on a...

6-9-38-16. Repeal; Conditions - Sec. 16. (a) If no bonds, leases, obligations, or other...

6-9-38-17. Effective Date of Ordinance - Sec. 17. If a fiscal body adopts an ordinance under...

6-9-38-18. Collection and Payment; Returns - Sec. 18. A food and beverage tax imposed under this...

6-9-38-19. Revenue Distribution; Notices - Sec. 19. (a) The department shall notify the county auditor...

6-9-38-20. Food and Beverage Tax Revenue Fund - Sec. 20. A county auditor shall establish for each unit...

6-9-38-21. Additional Revenue - Sec. 21. Revenue derived from a tax imposed under this...

6-9-38-22. Use of Revenue - Sec. 22. A unit may use revenues from a tax...

6-9-38-23. Property Tax Levy Reduction Prohibited - Sec. 23. The department of local government finance may not...

6-9-38-24. Tax Revenue Committee Established; Members; Terms; Abolishment - Sec. 24. (a) The food and beverage tax revenue committee...

6-9-38-25. Covenant With Bond Holders - Sec. 25. The general assembly covenants with each unit subject...

6-9-38-26. Expiration - Sec. 26. If a unit incurs indebtedness payable from a...

Chapter 39. County Option Dog Tax

6-9-39-1. "Animal Care Facility" - Sec. 1. As used in this chapter, "animal care facility"...

6-9-39-2. "Taxable Dog" - Sec. 2. As used in this chapter, "taxable dog" means...

6-9-39-3. Imposition of Tax; Adoption of Ordinance by County Fiscal Body; Tax Rate - Sec. 3. (a) The fiscal body of a county may...

6-9-39-4. Repeal of Tax; Procedure - Sec. 4. If an ordinance adopted under section 3 of...

6-9-39-5. Collection; Designation of Collection Method by Ordinance - Sec. 5. (a) The fiscal body of a county may...

6-9-39-6. County Option Dog Tax Fund; Canine Research and Education Account - Sec. 6. (a) If a county fiscal body adopts an...

6-9-39-7. Deposit of Tax Collections in Fund; Use of Tax Revenues - Sec. 7. (a) A county treasurer that receives county option...

6-9-39-8. Distribution of Tax Revenues to the State; Appropriation to Purdue University School of Veterinary Science and Medicine - Sec. 8. (a) A special canine research and education account...

6-9-39-9. Limitation of Powers of Counties and Municipalities; Dog Licensing Fees; Legalizing of Ordinance - Sec. 9. (a) Except as provided in subsection (b), after...

Chapter 40. Steuben County Food and Beverage Tax

6-9-40-1. Application - Sec. 1. This chapter applies to Steuben County. As added...

6-9-40-2. Definitions - Sec. 2. The definitions in IC 6-9-12-1 apply throughout this...

6-9-40-3. Food and Beverage Tax Authorized - Sec. 3. (a) The fiscal body of the county may...

6-9-40-4. Taxable Transactions - Sec. 4. (a) Except as provided in subsection (c), a...

6-9-40-5. Tax Rate - Sec. 5. The county food and beverage tax imposed on...

6-9-40-6. Liability; Collection - Sec. 6. A tax imposed under this chapter shall be...

6-9-40-7. Distribution of Food and Beverage Tax Revenues - Sec. 7. The amounts received from the tax imposed under...

6-9-40-8. Food and Beverage Tax Receipts Fund - Sec. 8. (a) If a tax is imposed under section...

6-9-40-9. Permissible Uses of Money in a Food and Beverage Tax Receipts Fund; Bonding Authority - Sec. 9. (a) Except as provided in subsection (b), money...

6-9-40-10. Covenants - Sec. 10. With respect to obligations for which a pledge...

6-9-40-11. Legislative Findings - Sec. 11. The general assembly finds that Steuben County and...

Chapter 41. Monroe County Food and Beverage Tax

6-9-41-0.3. Finding of Conditions Unique to City of Bloomington and Monroe County - Sec. 0.3. A large percentage of the land in the...

6-9-41-1. Application of Chapter - Sec. 1. This chapter applies to Monroe County. As added...

6-9-41-2. Definitions - Sec. 2. Except as provided in sections 3, 4, and...

6-9-41-3. "City" - Sec. 3. As used in this chapter, "city" means the...

6-9-41-4. "County" - Sec. 4. As used in this chapter, "county" means Monroe...

6-9-41-5. Ordinance Imposing Tax - Sec. 5. (a) The fiscal body of the county may...

6-9-41-6. Taxable Transactions; Exemption - Sec. 6. (a) Except as provided in subsection (c), a...

6-9-41-7. Rate of Tax - Sec. 7. The county food and beverage tax imposed on...

6-9-41-8. Collection of Tax; Returns - Sec. 8. If an ordinance is not adopted under section...

6-9-41-9. Payment of Tax to County Treasurer - Sec. 9. (a) The county fiscal body may adopt an...

6-9-41-10. State Distribution to County Treasurer - Sec. 10. If an ordinance is not adopted under section...

6-9-41-11. County Food and Beverage Tax Receipts Fund - Sec. 11. (a) If an ordinance is adopted under section...

6-9-41-12. Bloomington Food and Beverage Tax Receipts Fund - Sec. 12. (a) If an ordinance is adopted under section...

6-9-41-13. Allocation of Food and Beverage Taxes Between County and City - Sec. 13. (a) Each month, the county auditor shall distribute...

6-9-41-14. County Food and Beverage Tax Receipts Fund; Use of Fund - Sec. 14. The county's share of county food and beverage...

6-9-41-15. City Food and Beverage Tax Receipts Fund; Use of Fund - Sec. 15. Money deposited in the city food and beverage...

6-9-41-16. Advisory Commission - Sec. 16. (a) In order to coordinate and assist efforts...

Chapter 42. Youth Sports Complex Admissions Tax

6-9-42-1. "Complex" - Sec. 1. As used in this chapter, "complex" refers to...

6-9-42-2. Adoption of Ordinance Imposing the Tax; Application of Tax - Sec. 2. (a) Except as provided in subsection (b), after...

6-9-42-3. "Paid Admission"; Tax Rate - Sec. 3. (a) As used in this section, "paid admission"...

6-9-42-4. Certification of Ordinance Imposing the Tax to the City Fiscal Officer - Sec. 4. If the city fiscal body adopts an ordinance...

6-9-42-5. Liability for Tax - Sec. 5. (a) Each person who pays a price for...

6-9-42-6. Remitting of Tax - Sec. 6. A person who collects the admissions tax under...

6-9-42-7. City Admissions Tax Fund; Use of Money in the Fund - Sec. 7. (a) If a tax is imposed under this...

6-9-42-8. Additional Uses of Tax Revenue; Bonds; Leases - Sec. 8. (a) The city may: (1) use revenues from...

6-9-42-9. State Board of Accounts Audit - Sec. 9. The accounts, books, and records of the complex...

6-9-42-10. Covenant - Sec. 10. With respect to: (1) bonds, leases, or other...

Chapter 43. Cloverdale Food and Beverage Tax

6-9-43-1. Applicability - Sec. 1. This chapter applies to the town of Cloverdale....

6-9-43-2. Applicable Definitions - Sec. 2. The definitions in IC 6-9-12-1 apply throughout this...

6-9-43-3. Imposition of Tax by Ordinance - Sec. 3. (a) The fiscal body of the town may...

6-9-43-4. Taxable Transactions - Sec. 4. (a) Except as provided in subsection (c), a...

6-9-43-5. Tax Rate - Sec. 5. A town food and beverage tax imposed under...

6-9-43-6. Collection Procedures - Sec. 6. The town food and beverage tax that may...

6-9-43-7. Distribution of Tax Revenue - Sec. 7. If a tax is imposed under section 3...

6-9-43-8. Deposit of Tax Revenue - Sec. 8. (a) If a tax is imposed under section...

6-9-43-9. Use of Tax Revenue - Sec. 9. (a) Except as provided in subsection (b), money...

Chapter 44. Town of Fishers Food and Beverage Tax

6-9-44-1. Applicability - Sec. 1. This chapter applies to the city of Fishers....

6-9-44-2. Applicable Definitions - Sec. 2. The definitions in IC 6-9-12-1 apply throughout this...

6-9-44-3. Imposition of Tax by Ordinance; Separate Hearing - Sec. 3. (a) The fiscal body of the city may...

6-9-44-4. Taxable Transactions - Sec. 4. (a) Except as provided in subsection (c), a...

6-9-44-5. Tax Rate - Sec. 5. The city food and beverage tax rate may...

6-9-44-6. Collection Procedures - Sec. 6. A tax imposed under this chapter shall be...

6-9-44-7. Distribution of Tax Revenue - Sec. 7. The amounts received from the tax imposed under...

6-9-44-8. Deposit of Tax Revenue - Sec. 8. (a) If a tax is imposed under section...

6-9-44-9. Use of Tax Revenue - Sec. 9. Money in the food and beverage tax receipts...

6-9-44-10. Covenants - Sec. 10. With respect to obligations for which a pledge...

Chapter 45. Rockville Food and Beverage Tax

6-9-45-1. Applicability - Sec. 1. This chapter applies to the town of Rockville....

6-9-45-2. Applicable Definitions - Sec. 2. The definitions in IC 6-9-12-1 apply throughout this...

6-9-45-3. Imposition of Tax by Ordinance; Separate Hearing - Sec. 3. (a) The fiscal body of the town may...

6-9-45-4. Taxable Transactions - Sec. 4. (a) Except as provided in subsection (c), a...

6-9-45-5. Tax Rate - Sec. 5. The town food and beverage tax rate: (1)...

6-9-45-6. Collection Procedures - Sec. 6. A tax imposed under this chapter shall be...

6-9-45-7. Distribution of Tax Revenue - Sec. 7. The amounts received from the tax imposed under...

6-9-45-8. Deposit of Tax Revenue - Sec. 8. (a) If a tax is imposed under section...

6-9-45-9. Use of Tax Revenue - Sec. 9. Money in the food and beverage tax receipts...

6-9-45-10. Covenants - Sec. 10. With respect to obligations for which a pledge...

Chapter 45.5. Historic Hotels Food and Beverage Tax

6-9-45.5-1. "Beverage" - Sec. 1. As used in this chapter, "beverage" includes, but...

6-9-45.5-2. "Food" - Sec. 2. As used in this chapter, "food" includes, but...

6-9-45.5-3. "Gross Retail Income" - Sec. 3. As used in this chapter, "gross retail income"...

6-9-45.5-4. "Historic Hotel" - Sec. 4. As used in this chapter, "historic hotel" has...

6-9-45.5-5. "Historic Hotels Resort" - Sec. 5. As used in this chapter, "historic hotels resort"...

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Indiana Code Title 6. Taxation Article 9. Innkeeper's Taxes; Other Local Taxes

Indiana Code
Title 6. Taxation
Article 9. Innkeeper's Taxes; Other Local Taxes